SISTEM ADMINISTRASI PELAKSANAAN RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PERUSAHAAN CV.SATRIA

Abstract

This study aims to determine the restitution process in the construction service company at CV. Satria. This research was conducted by using primary data and secondary data available in CV. Satria. This research is a qualitative research and processed using the application of E-Faktur and E-Invoice Web. Sources of records and references are taken from previous research, and refer to the latest tax laws. Construction services in collaboration with government agencies, as well as their
tax obligations have been levied by the government. If input is made to the E-Invoice system, the result is that the double VAT payment can be resolved with a refund. The stages of the restitution process have been regulated by laws and regulations in Indonesia. So the tax is a balance between the rights and obligations of the taxpayer, restitution helps restore the taxpayer's rights, especially in the CV. Satria if there is an Overpayment status recording between input tax and output tax.

Keywords: Restitution, E-Invoice, Web E-invoice and VAT Shrimp Act